The records are manuscript volumes, including the usual journals, day books, ledgers, and other financial documents common in such offices. Some of the less common or otherwise unusual items are described more fully with each individual entry.

The various journals of receipts and expenditures record monies received and spent by the municipal government. The journal entries appear to have been made at the end of each month from day books or other books of original entry. Entries are grouped together according to the account being credited or debited for the receipt or expenditure. Among the accounts represented in the record are streets, salaries, public schools, law charges, fire companies, printing, charity, public ceremonies, and cemeteries.

The Comptroller's journals provide more detail for expenditures than for receipts; the reverse is true for the separate set of journals kept by the Treasurer's Office. Whereas entries for receipts tend to be summaries (e.g., total amount collected for licenses for a given time period), those for expenditures often specify the exact purposes for which the monies were spent. For example, in January, 1858, under the Military Companies account is listed an expenditure of $30.00 to "D. Kelly, salary as gunner of Washington Artillery, during December, 1857." For March of that year, under the Public Ceremonies account is recorded the payment of $40.00 to "Jordan B. Noble, music for [January, 8, 1858]." In addition to recording the amount and purpose of such expenditures, the journals also note the warrant number for each payment along with the number of the ordinance that appropriated funds for the payment. The journal for the years 1859-1860 is missing.

The contents of the Comptroller's journals were published as part of that officer's annual or semi-annual reports [see CB200]. The potential for printing errors, however, makes reference back to the original records essential in matters requiring absolute accuracy.